Correspondence 0001213900-24-041205 from Armlogi Holding Corp. (BTOC) (CIK 0001972529) (BTOC)
Armlogi Holding Corp. (BTOC) (CIK 0001972529)
Date: May 9, 2024 · CIK: 0001972529 · Accession: 0001213900-24-041205
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File numbers found in text: 333-274667
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CORRESP
1
filename1.htm
ARMLOGI HOLDING CORP.
May 9, 2024
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, DC 20549
Attn: Joanna Lam
Raj Rajan
Michael Purcell
Kevin Dougherty
Re:
Armlogi Holding Corp.
Registration Statement on Form S-1, as amended
Initially Filed on September 25, 2023
File No. 333-274667
Ladies and Gentlemen:
Pursuant to Rule 461 of the General
Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, EF Hutton LLC, as the
underwriter, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become
effective at 4:30 p.m., Eastern Time, on Monday, May 13, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 under the
Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated April 26, 2024, to selected dealers,
institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned confirms that
it has complied and will continue to comply with, and it has been informed or will be informed by participating dealers that they have
complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced
issue.
Very truly yours,
EF Hutton LLC
By:
/s/ ​Philip Wiederlight
Name:
Philip Wiederlight
Title:
Chief Operating Officer